[Adopted 2-24-1998 by L.L. No. 3-1998[1]]
[1]
Editor's Note: This local law provided that
it shall be effective for years beginning with 1999.
Pursuant to the authority granted by § 459-c
of the Real Property Tax Law, real property in the Town of Clarkson
owned by one or more persons with disabilities, or real property owned
by a husband and wife, or both, or by siblings, at least one of whom
has a disability, and whose income, as defined in § 459-c
of the Real Property Tax Law, is limited by reason of such disability,
shall be exempt from taxation by the Town of Clarkson to the extent
of 50% of the assessed valuation thereof.
[Amended 2-8-2000 by L.L. No. 1-2000; 11-12-2002 by L.L. No.
4-2002; 12-9-2003 by L.L. No. 5-2003; 1-23-2007 by L.L. No. 2-2007[1]]
Such exemption shall not be granted if the income
of the owner or the combined income of the owners of the property,
for the income tax year immediately preceding the date of making application
for exemption, exceeds the sum of $26,000,[2] except that if the aforesaid income is more than $26,000,
then such real property shall be exempt to the extent provided in
the following table:
A.
Exemption schedule for 2007.
|
2007 Annual Income*
|
Percentage of Assessed Value Exempt From
Taxation
|
|---|---|
|
$26,000.00 or less
|
50%
|
|
$26,000.01 to $26,999.99
|
45%
|
|
$27,000.00 to $27,999.99
|
40%
|
|
$28,000.00 to $28,999.99
|
35%
|
|
$29.000.00 to $29.899.99
|
30%
|
|
$29,900.00 to $30,799.99
|
25%
|
|
$30,800.00 to $31,699.99
|
20%
|
|
$31,700.00 to $32,599.99
|
15%
|
|
$32,600.00 to $33,499.99
|
10%
|
|
$33,500.00 to $34,399.99
|
5%
|
|
$34,400.00 and over
|
0%
|
|
NOTES:
|
|---|
|
*Per Real Property Tax Law § 459-c.
|
B.
Exemption schedule for 2008.
|
2008 Annual Income*
|
Percentage of Assessed Value Exempt From
Taxation
|
|---|---|
|
$27,000.00 or less
|
50%
|
|
$27,000.01 to $27,999.99
|
45%
|
|
$28,000.00 to $28,999.99
|
40%
|
|
$29,000.00 to $29,999.99
|
35%
|
|
$30,000.00 to $30,899.99
|
30%
|
|
$30,900.00 to $31,799.99
|
25%
|
|
$31,800.00 to $32,699.99
|
20%
|
|
$32,700.00 to $33,599.99
|
15%
|
|
$33,600.00 to $34,499.99
|
10%
|
|
$34,500.00 to $35,399.99
|
5%
|
|
$35,400.00 and over
|
0%
|
|
NOTES:
|
|---|
|
*Per Real Property Tax Law § 459-c.
|
C.
Exemption schedule for 2009.
|
2009 Annual Income*
|
Percentage of Assessed Value Exempt From
Taxation
|
|---|---|
|
$28,000.00 or less
|
50%
|
|
$28,000.01 to $28,999.99
|
45%
|
|
$29,000.00 to $29,999.99
|
40%
|
|
$30,000.00 to $30,999.99
|
35%
|
|
$31,000.00 to $31,899.99
|
30%
|
|
$31,900.00 to $32,799.99
|
25%
|
|
$32,800.00 to $33,699.99
|
20%
|
|
$33,700.00 to $34,599.99
|
15%
|
|
$34,600.00 to $35,499.99
|
10%
|
|
$35,500.00 to $36,399.99
|
5%
|
|
$36,400.00 and over
|
0%
|
|
NOTES:
|
|---|
|
*Per Real Property Tax Law § 459-c.
|
D.
Exemption schedule for 2010.
|
2010 Annual Income*
|
Percentage of Assessed Value Exempt From
Taxation
|
|---|---|
|
$29,000.00 or less
|
50%
|
|
$29,000.01 to $29,999.99
|
45%
|
|
$30,000.00 to $30,999.99
|
40%
|
|
$31,000.00 to $31.999.99
|
35%
|
|
$32,000.00 to $32,899.99
|
30%
|
|
$32,900.00 to $33,799.99
|
25%
|
|
$33,800.00 to $34,699.99
|
20%
|
|
$34,700.00 to $35,599.99
|
15%
|
|
$35,600.00 to $36,499.99
|
10%
|
|
$36,500.00 to $37.399.99
|
5%
|
|
$37,400.00 and over
|
0%
|
|
NOTES:
|
|---|
|
*Per Real Property Tax Law § 459-c.
|
